ABOUT ERP (Enterprise Resource Planning)
AGENDA
Session-1
1. What is ERP? 2. Why students should have ERP Knowledge? 3. Summary Session-2
• Case-study of PT. Pembangunan Jaya Ancol Tbk. This presentation slide can be downloaded from www.orlansoft.com
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Build a plane in the sky
1. What is ERP?
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What What is is ERP? ERP?
Enterprise resource planning (ERP) is a company-wide computer software system used to manage and coordinate all the resources, information, and functions of a business from shared data stores.
What What is is ERP? ERP?
ERP systems now, • attempt to cover all core functions of an enterprise (manufacturing, warehousing, logistics, and information technology, accounting, and strategic management) • can now be found in non-manufacturing businesses, non-profit organizations and governments.
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What What is is ERP? ERP?
ERPs are often incorrectly called back office systems indicating that customers and the general public are not directly involved. This is contrasted with front office systems like the e-Business systems such as e-Banking, that deal directly with the customers.
There are five major reasons why companies undertake ERP.
1. Integrate financial ERP creates a single version of the truth that cannot be questioned because everyone is using the same system. 2. Integrate customer order information Companies can keep track of orders more easily, and coordinate manufacturing, inventory and shipping among many different locations at the same time. 3. Standardize and speed up manufacturing processes. 4. Reduce inventory. 5. Standardize HR information.
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Sales up to 12 jan 2009 (Data=Dummy) Sales IDR Branch No of Order (million) Medan XXX XXX Pek an Baru XXX XXX Bekasi XXX XXX Bandung XXX XXX Cirebon XXX XXX Semarang XXX XXX Surabaya XXX XXX Madiun XXX XXX Madura XXX XXX Jember XXX XXX Kediri XXX XXX Malang XXX XXX IBT XXX XXX
1. Single version of sales performance reports 2. Easy to tack order status (including shipment from other branches)
Some ERPs (alphabetically):
• ERP LX, LN from Infor Global Solutions • Microsoft Dynamics AX, GP, NAV, SL from Microsoft • mySAP from SAP • Oracle e-Business Suite from Oracle • Orlansoft Core Enterprise from Orlansoft Data System • QAD Enterprise Application from QAD Inc
All other product or company names appearing in this publication are used for identification purposes only and may be trademarks of their respective owners.
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2. Why students should have ERP Knowledge?
Why Why students students should should have have ERP ERP Knowledge? Knowledge? There are 3 reasons, why Accounting students should have ERP Knowledge: 1. ERP is set of Best Practices 2. Some of Accounting Activities are automatic in ERP. 3. The new role of Accounting Professional in company that has ERP.
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1. 1. ERP ERP is is set set of of Best Best Practices Practices Business Process of Wholesale-Distribution Industry Financials
Operations
Procurement
Goods Receiving
Receive Supplier Invoice
Cash Management
Inventory Management
Order to Cash
Sales
AR Collection
Invoicing
Shipment
General Ledger & Financial Statement
This presentation slide can be downloaded from www.orlansoft.com
1. 1. ERP ERP is is set set of of Best Best Practices Practices Sample of Best Practices Business Process of Sales Order Processing Sales Administrator
Credit Control
Receive Order from Customer (Phone, Fax, email, etc)
Confirm to customer: Additional Order?
Ask Credit Control to release the Order
Create Sales Order (SO)
Approve Sales Order (SO)
Confirm to customer that order is cancelled
Yes
If AlertSO#1 is shown No
Blocked by Credit Issues
AlertSO#1 = There is an outstanding order for same item from this customer
No
Release Order? Yes
End
Yes
No
Review Credit History
Print Approved SO Sales Order 0
Approved Credit Exception
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1. 1. ERP ERP is is set set of of Best Best Practices Practices Create SALES ORDER and view Stock On Hand & Available
• Available =
On Hand – Outstanding SO
• Net Stock =
Available + Outstanding PO
Hypothetical Hypothetical data data with with actual actual set-up set-up
1. 1. ERP ERP is is set set of of Best Best Practices Practices Sales Price Management
Flexible Price List: • • • •
Validity date Price by Currency Multi level discount Discount by Quantity, Unit of Measurement, Term of Payment. • Single or Mix Item Bonus
Hypothetical Hypothetical data data with with actual actual set-up set-up
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1. 1. ERP ERP is is set set of of Best Best Practices Practices
Credit Management • Customer credit limit & maximum overdue days with tight integration to collaterals and Sales Order Approval • Multiple term of payment with tight integration to sales price management
1. 1. ERP ERP is is set set of of Best Best Practices Practices
Sales Order Approval • Customer credit limit & maximum overdue days with tight integration to collaterals and Sales Order Approval
Hypothetical Hypothetical data data with with actual actual set-up set-up
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1. 1. ERP ERP is is set set of of Best Best Practices Practices
Monitoring Sales Order Status
Hypothetical Hypothetical data data with with actual actual set-up set-up
1. 1. ERP ERP is is set set of of Best Best Practices Practices
Procure to Pay
Procurement
Goods Receiving
Receive Supplier Invoice
Cash Management
example of best practices in procure to pay:
• All user’s requests should create Purchase Request in ERP objective? • All Purchase Orders to Supplier should have Approved Purchase Request objectives? • Goods Receiving in Warehouse from Supplier should be matched to Purchase Order objectives? • Supplier Invoice receipt only for Received Purchase Order or Purchase Down Payment objectives? • Payment to supplier will be matched to Supplier Invoice and Purchase Order objectives? This presentation slide can be downloaded from www.orlansoft.com
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2. 2. Some Some of of accounting accounting activities activities are are automatic automatic
a. Journal of Transactions >90% journals are automatically generated by ERP System. Some of them are :
• • • •
Purchase & AP Journals Sales & AR Journals Cash/Bank Receipt & Disbursement Journals Inventory Journals (FG, WIP, Material Consumption, Cost Variance) and Inventory Adjustment Journals • Fixed Assets on Journals (including depreciation) • ……and many more…..
2. 2. Some Some of of accounting accounting activities activities are are automatic automatic
a. Journal of Transactions example of system generated journals:
Transaction code
Journals
Purchase Receipt
Db. Inventory Cr. Purchase uninvoiced
Purchase Invoice
Db. Purchase uninvoiced Db. VAT in Cr. Account Payables
Sales Shipment
Db. Shipment uninvoiced Cr. Inventory
Sales Invoice
Db. Account Receivables Cr. Sales Cr. VAT out Db. Cost of goods sold Cr. Shipment uninvoiced
on sales unit price ?
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2. 2. Some Some of of accounting accounting activities activities are are automatic automatic
b. Some Automatic Processes of Calculation • Cost per unit of Material, WIP, and FG (Average, FIFO, LIFO, Standard) • Cost of Goods Sold • Cost Variance • Realized and Unrealized Forex Gain/Loss • Credit Limit and Overdue invoices • Cash/Bank Balances • Posting of Journals • ……. etc…
2. 2. Some Some of of accounting accounting activities activities are are automatic automatic
c. Reports Real time information (customized reports) are can be retrieved and easy to shared:
• Financial Statement (Balance Sheet, Income Statement, Cash Flow) for each company or consolidated. • Profitability Analysis by Product Group, Sales Group, Branch, Business Unit ….etc.
• Sales Performance Analysis by ProductID or Group, CustomerID, Sales RepID…etc.
• Inventory Analysis Reports • Aging of Account Receivables and Account Payables • Daily Cash Bank Reports • Bank Reconciliations • …… etc..
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The The New New Role Role The New role of accounting professionals in company is providing innovative planning and analytical support to business units and company.
SUMMARY
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Example Example of of implementation implementation of of Accounting Accounting Knowledge Knowledge in in ERP. ERP.
This presentation slide can be downloaded from www.orlansoft.com
Accounting Knowledge
ERP Benefits 1. Integrate users, processes and data in centralized database to help minimize redundant data entry.
• Effective internal control, Standard Operating Procedure/SOP
2. Unify business operations on single platform by providing a single view of master data (such as customers, suppliers, items, asset-codes) and access to same data.
• Effective internal control, Standard Operating Procedure/SOP
3. Streamline operation by reducing:
• Journals (inventory valuation, cost accounting,
• Transaction cost and processing time • Cost calculation processing time. • Monthly closing time.
fixed assets, etc).
• Tax.
4. Provide tools to enhance control.
• Effective internal control, Standard Operating Procedure/SOP
5. Real-time and easy to access decision support information from single source of truth.
• Analysis of Financial Statement
ERP Song
THANK YOU Next: Next: case case study study of of Ancol Ancol Financial Financial Integration Integration
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At starting period
1. Cost efficient 2. Globalization At implementation period
3. Not a ‘trouble-maker’ in company ERP has been go-live
4. Execution of strategies 5. Truly integrate the company
THANK YOU Next: Next: case case study study of of Ancol Ancol Financial Financial Integration Integration This presentation slide can be downloaded from www.orlansoft.com
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www.ancol.com
Sejarah
Ringkas
PT Pembangunan Jaya Ancol Tbk, merupakan perusahaan yang bergerak dalam bidang usaha Pariwisata dan Property, yang berdiri mulai tahun 1966 bernama Badan Pelaksana Pembangunan ( BPP ) Proyek Ancol. Pada tanggal 10 Juli 1992 status BPP Proyek Ancol ditingkatkan menjadi PT Pembangunan Jaya Ancol. Pada tanggal 2 Juli 2004 PT Pembangunan Jaya Ancol tercatat sebagai perusahaan Terbuka di Bursa Efek Jakarta. Luas kawasan yang dikelola Perseroan saat ini sebesar 552 ha. www.ancol.com
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Struktur
Kepemilikan Pemda DKI 72 %
PT. Pembangunan Jaya 18 %
Masyarakat 10 %
PT. Pembangunan Jaya Ancol, Tbk PT. Taman Impian Jaya Ancol 99,99 %
PT. Seabrezz Indonesia 95,20 %
PT. Philindo 50 %
PT. Jaya Bowling Indonesia 16,75 %
www.ancol.com
Struktur
Organisasi
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UnitUnit-unit
bisnis di Ancol
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Penjualan/Pendapatan di Ancol : Rekreasi & Resor: Tiket, Merchandise, Sewa, Hotel, Restoran, Kuliner
Property: Lahan Kavling & Lot, dll www.ancol.com
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Input Jurnal Penerimaan sebelum ERP: Unit bisnis
Akuntansi Daftar penerbitan invoice
Menerbitkan Invoice invoice
Membuat jurnal pengakuan pendapatan Jurnal : 1 Dr. Piutang Cr. Pendapatan
Customer Rp
Memorial Voucher Laporan Umur Piutang
Membuat jurnal pelunasan piutang dan Update kartu/umur piutang
Membuat Voucher Penerimaan untuk pembayaran customer
Jurnal : 2 Dr. Bank Cr. Piutang
Treasury
Voucher penerimaan Kas/bank
Verifikasi Rekening Bank
Voucher penerimaan Kas/bank
Saldo Bank
www.ancol.com
Kartu Piutang Voucher penerimaan Kas/bank Laporan Umur Piutang Kartu Piutang
Input Jurnal Penerimaan setelah ERP: Akuntansi
Unit bisnis Menerbitkan Invoice Jurnal : 1 Dr. Piutang Cr. Pendapatan
invoice
Customer
Daftar penerbitan invoice Laporan Umur Piutang Kartu Piutang
Memverifikasi Membuat jurnal Akun Pendapatan (akun piutang default) pengakuan pendapatan Memorial Jurnal Improvement :1 Voucher : Dr. Piutang 1. Jurnal pengakuan pendapatan dibuat Laporan Cr. otomatis, Pendapatan akuntansi hanya verifikasi Umur akun 2. Laporan umur piutang & kartu piutang Piutang menjadi tanggung jawab unitKartu bisnis Piutang
Rp
Membuat Voucher Penerimaan untuk pembayaran customer
Jurnal : 2 Dr. Bank Cr. Piutang
Voucher penerimaan Kas/bank Laporan Umur Piutang Kartu Piutang
Treasury Verifikasi Rekening Bank
Improvement : jurnal Membuat 1. Jurnal pelunasan piutangbank dan dibuat otomatis, 2. Laporan umur piutang & kartu Update kartu/umur piutang piutang menjadi tanggungVoucher jawab unit bisnis penerimaan Jurnal : 2 3. Akuntansi tidak membuat jurnal atau Kas/bank Dr. Bank dengan kata lain ada 1 proses yang Laporan Cr. Piutang berkurang. Umur Piutang Voucher penerimaan Kartu Kas/bank Piutang
Saldo Bank
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Input Jurnal Pengeluaran sebelum ERP: Unit bisnis
Akuntansi
Menerima penagihan dari supplier
Membuat jurnal pengakuan Biaya/ Aktiva
Daftar penagihan dari Supplier
Jurnal : 1 Dr. Biaya/ Aktiva Cr. Hutang
Membuat Voucher Pengeluaran untuk Pembayaran kepada supplier
Memorial Voucher
Membuat jurnal pelunasan hutang dan Update kartu/umur hutang
Voucher pengeluaran Kas/bank
Laporan Umur Hutang Kartu Hutang
Treasury
Invoice penagihan
Voucher pengeluaran Kas/bank
Verifikasi Rekening Bank
Jurnal : 2 Dr. Hutang Cr. Bank
Voucher pengeluaran Kas/bank Laporan Umur Hutang
Saldo Bank Rp
Kartu Hutang
Supplier
www.ancol.com
Input Jurnal Pengeluaran setelah ERP: Unit bisnis
Akuntansi
Menerima penagihan dari supplier
Membuat Voucher Pengeluaran untuk Pembayaran kepada supplier
Jurnal : 1 Dr. Biaya/ Aktiva Cr. Hutang
Voucher pengeluaran Kas/bank Invoice penagihan Laporan Umur Hutang Kartu Hutang
Daftar penagihan dari Supplier
Membuat Memverifikasi jurnal Akun Biaya/ pengakuan AktivaBiaya/ (akun Aktiva hutang default)
Laporan Umur Hutang Kartu Hutang
Membuat jurnal pelunasan hutang dan Update kartu/umur hutang
Treasury Verifikasi Rekening Bank Jurnal : 2 Dr. Hutang Cr. Bank
Saldo Bank
Memorial Improvement : Jurnal : 1 Voucher 1. Biaya/Aktiva dibuat Dr. Jurnal Biaya/ pengakuan Aktiva otomatis, akuntansi hanya verifikasi Laporan akun Cr. Hutang 2. Laporan umur hutang & kartu hutang Umur menjadi tanggung jawab unit bisnis Hutang
Voucher pengeluaran Kas/bank
Kartu Hutang
Improvement : Voucher 1. Jurnal Jurnal bank : 2 dibuat otomatis, pengeluaran 2. Laporan umur hutang & kartu Dr. Hutang Kas/bank hutang Cr. menjadi Bank tanggung jawab unit bisnis Laporan 3. Akuntansi tidak membuat jurnal Umur atau dengan kata lain ada 1Hutang proses yang berkurang.
Rp Kartu Hutang
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Supplier
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TERIMA KASIH
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